SAI Mauritius conducted a performance audit to assess the adequacy of the preparedness of the Ministry of Environment, Solid Waste Management and Climate Change for the implementation of climate change actions. The audit covered the period from 2020 to June 2024. Auditors noted lapses in governance arrangements, poor stakeholders’ response due to the absence of appropriate guidelines, unsustainable implementation of developed strategies and action plans, and limited climate finance. Furthermore, climate change vulnerability and risk assessments as well as planning for adaptation remain at an early stage. SAI Mauritius made a number of recommendations, primarily related to improving sectoral strategies, guidelines and related policies and ensuring close follow-up in their development and implementation, as well as improving stakeholders’ engagement and responsibility and providing the required resources.

SAI Guyana conducted a performance audit of the Women’s Innovation and Investment Network (WIIN) training programme of the Guyana Women’s Leadership Institute (GWLI) assessing its role in empowering vulnerable women. The audit covered the period from 1 January 2021 to 31 December 2022. The GWLI has developed good working environments and training spaces, as well as provided staff with necessary equipment. During the design of the WIIN Programme, training needs were identified, and systems were put in place to properly monitor and evaluate the Programme's performance and graduates' progress. In 2021-2022, over 6,000 individuals received training through the GWLI’s WIIN Programme, exceeding the targeted amount and representing 41% of the persons who had applied for the period. However, auditors concluded that the WIIN Programme could not have empowered underprivileged and single-parent women to gain employment or start a small business – only 16% of vulnerable women who applied for training took part in the Programme. Key stakeholders were not involved in designing the WIIN Programme and participants were not checked up on to receive feedback for critical decision-making. SAI Guyana made six recommendations to improve the GWLI's performance, including to ensure that there is an approved organizational structure with the required staff strength; that consultations with stakeholders and decisions made for course design are documented; that databases maintained by the GWLI are complete with accurate information; that engagements with graduates are documented, analyzed, and used for decision-making.

SAI Ghana conducted a performance audit of measures taken by the Environmental Protection Agency (EPA) to minimize the negative impact of activities on the environment. The audit coverage period was from 2019 to 2023. Auditors found that EPA, acting within its mandate, educates and sensitises the public, classifies businesses according to their level of impact, issues permits and defines permit conditions, trains staff of business entities to implement prescribed safe environmental practices and monitors their operations. Despite these activities, the audit results were unsatisfactory: SAI found inadequate inspections and technical reviews; failure to adequately adhere to environmental permitting procedures and gaps in the validity timeframe for environmental permits issued, as well inadequate training of staff of permitted undertakings on the implementation of impact mitigation plans. SAI Ghana recommended that EPA strengthen its compliance enforcement of environmental laws to identify undertakings with invalid permits; ensure that inspections are conducted prior to issuing permits; ensure that monitoring activities are planned and implemented to cover the operations of small and medium-scale entities in addition to large-scale ones; and improve the quality of educational programs for staff to ensure that all permitted undertakings understand and comply with the implementation of permit conditions.

SAI Zambia conducted a performance audit of the National Road Fund Agency (NRFA) in managing the Road Fund and maintaining the Core Road Network. The audit coverage period was from January 2020 to December 2022. Auditors noted inefficiencies in the management of the Road Fund: lack of transparency regarding the linkage between the sources of funds and their designated use; spending of road user charges on debt servicing; the value of signed contracts exceeding the total available funds. SAI also found that the NRFA, implementing agencies and other stakeholders did not consider road maintenance as a priority but treated it as an afterthought. This manifested in inadequate funding; disproportionate growth in toll fees collection and road maintenance allocations; and focus on road construction and upgrading. SAI made a number of recommendations, including revising the toll road legislation, conducting additional road classification, involving local contractors in the road sector, organizing annual road condition surveys, and ensuring proper collaboration between implementing agencies and local authorities.

SAI Mauritius, under the guidance of AFROSAI-E, conducted a performance audit of the Ministry of Agro-Industry and Food Security and entities operating under its aegis. The auditors assessed measures to enhace food security and sustainable agricultural practices with respect to SDG 2 “Zero Hunger” over the period from January 2016 to December 2023. Despite significant expenditure by the Ministry in 2016–2020 (some 4.8 billion rupees or about USD 105 million), auditors noted no marked improvement in strengthening the agriculture sector. None of the targets set in respect of selected food crops was attained, and actual production per crop item fell below estimates. Audit identified performance gaps, including poorly defined targets, the lack of accountability for results, outstanding reforms and projects and inadequate monitoring of the progress, as well as weaknesses in the Ministry’s organizational set-up and insufficient collaboration among the Ministry and the relevant stakeholders. SAI Mauritius made a number of recommendations including the setting up of an autonomous structure responsible for the formulation of policies and plans relating to food security and sustainable agricultural practices; driving institutional reforms and monitoring performance; and holding respective stakeholders accountable for their assigned responsibilities.